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Form 926: Return by a U.S. Transferor of Property to a Foreign Corporation
IRS Form 926 is a return filed by a U.S. person that transfers property to a foreign corporation. It reports certain transfers and may require payment of excise tax. Who must file: any U.S. transferor of property to a foreign corporation, as defined by IRS regulations.
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IRS Form 926 - Return by a U.S. Transferor of Property to a Foreign Corporation
IRS Form 926 is a return filed by a U.S. person that transfers property to a foreign corporation. It reports certain transfers and may require payment of excise tax. Who must file: any U.S. transferor of property to a foreign corporation, as defined by IRS regulations.
Risk Radar
Scan points- 1Omission of a reportable transfer can trigger severe penalties.
- 2Not filing when transferring property worth over $100,000
- 3Failing to attach required documentation
- 4Using an out-of-date revision of the form
- 5Omitting the foreign corporation’s EIN or address
Plain English
This form is used to report when a U.S. person or business gives property to a foreign corporation. It helps the IRS track transfers that could affect U.S. taxes. You fill it out and send it to the IRS by the due date listed on the form.
Submission Date
- Filing date: 2018-12-04 22:00:37
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when you are a U.S. transferor of property to a foreign corporation and need to report the transfer under IRS regulations.
- Do not use it when the transfer is to a domestic corporation or a foreign partnership, or when no property is transferred.
Form selector
Use this form or another form?
Transfer to a foreign partnership
Not stated in the official source — verify on the agency site
✓ Not stated in the official source — verify on the agency site
Transfer to a domestic corporation
Not stated in the official source — verify on the agency site
✓ Not stated in the official source — verify on the agency site
Transfer of non-property assets
Not stated in the official source — verify on the agency site
✓ Not stated in the official source — verify on the agency site
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Transferor identification
Name and Taxpayer ID (EIN/SSN) · Personal records
Property description
Detailed list of transferred property (type, value, date) · Transfer documents, financial statements
Foreign corporation details
Name, address, and tax ID of foreign corporation · Business records, incorporation documents
Transfer value
Fair market value of property at transfer · Appraisal, purchase agreements
Excise tax calculation
Excise tax computation if applicable · IRS instructions, tax tables
Attachments
Required schedules or statements (e.g., Form 926 Schedule) · Form instructions
Before you submit
- 1Confirm the form revision date matches the current edition from the IRS website.
- 2Enter your full name, address, and taxpayer identification number as shown on your tax return.
- 3Describe all transferred property accurately, including type, value, and transfer date.
- 4Fill in the foreign corporation's name, address, and identification number completely.
- 5Calculate and enter any excise tax due; attach payment if required.
- 6Attach any required schedules or additional statements as specified in the instructions.
- 7Sign and date the return before sending; keep a copy for your records.
- 8Check the mailing address for your submission on the IRS website (not stated in source).
- 9Make a copy of the completed form and all attachments for your files.
- 10Send the form to the correct IRS address (verify on IRS site if not on form).
How to file this form
- 1Download the current version of IRS Form 926 from the IRS website.
- 2Fill in your personal information and the foreign corporation's details.
- 3List all transferred property with descriptions and fair market values.
- 4Compute any excise tax due using the form's instructions.
- 5Attach any required schedules or statements.
- 6Sign and date the return.
- 7Mail the form and payment (if any) to the correct IRS address; verify address on IRS site.
- 8Keep a copy of the filed form and proof of mailing for your records.
Known limitations
- 1This form does not apply to transfers of property to a domestic corporation.
- 2This form does not cover transfers to a foreign partnership; other reporting may apply.
- 3Transfers of services or intangibles without property might require different forms.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->Not stated in the official source — verify on the agency site. The revision date and any changes are not available from the provided source.
What changed or needs a fresh check
- Edition date — confirm the form revision date is current by checking the IRS website.
- Fee — not stated in the official source — verify on the agency site.
- Mailing address — not stated in the official source — verify on the agency site.
- Signature — sign the return before sending; keep a copy for your records.
- Attachments — attach any required schedules or statements as per general instructions.
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed IRS Form 926 and all attachments for at least 3 years.
- 2Keep proof of mailing (e.g., certified mail receipt) as evidence of timely filing.
- 3If you paid excise tax, retain the canceled check or payment confirmation.
- 4Monitor your mail for any IRS correspondence or notices about the filing.
- 5If you discover an error, file an amended return using the correction procedures on the IRS website.
Sources
- SRCNot stated in the official source — verify on the agency site for current edition.
- SRCNot stated in the official source — verify on the agency site for filing deadline.
- SRCNot stated in the official source — verify on the agency site for mailing address.
- SRCNot stated in the official source — verify on the agency site for excise tax rates.
- SRCNot stated in the official source — verify on the agency site for related forms.
- SRCNot stated in the official source — verify on the agency site for penalty amounts.
- SRCNot stated in the official source — verify on the agency site for signature requirements.
- SRCGeneral rule: sign before sending and keep a copy applies to any filing.
Common confusion points
Who is a U.S. transferor?
The definition is complex and may include indirect transfers.
→ Review IRS regulations and instructions for Form 926.
What property must be reported?
Not all transfers may be reportable; rules depend on value and type.
→ Check the form instructions for excluded items.
Do I need to pay excise tax?
Excise tax applies only to certain organizations under specific sections.
→ Consult the excise tax section of the instructions.
How do I value transferred property?
Fair market value may be unclear for unique assets.
→ Use an appraisal or comparable market data; see instructions for valuation guidelines.
What if the foreign corporation has no U.S. tax ID?
The form may still require an identifying number; rules vary.
→ Follow instructions for foreign entities without EIN.
Can I file electronically?
Paper filing is typical for this form; e-file options may not be available.
→ Confirm filing method on the IRS website.
Workflow map
Related forms and next steps
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⚠ If something goes wrong
- Contact IRS — call or write for guidance; specific contact not stated.
Questions about IRS Form 926
What is IRS Form 926 used for?
This form is used to report when a U.S. person or business gives property to a foreign corporation. It helps the IRS track transfers that could affect U.S. taxes. You fill it out and send it to the IRS by the due date listed on the form.
Who must file IRS Form 926?
Any U.S. person (including individuals, corporations, estates, or trusts) that transfers property to a foreign corporation must file IRS Form 926, unless an exception applies.
What information does IRS Form 926 require?
The form collects information about the transferor and transferee, the property transferred (including its fair market value), and any gain recognized or excise tax due. It includes parts for identifying the parties and detailing the transfer.
How do I complete IRS Form 926?
Complete all applicable parts of the form, including identification of the transferor and foreign corporation, and description of the property transferred. Calculate any excise tax or gain. Sign and date the form before mailing to the IRS.
What happens if IRS Form 926 is filed incorrectly?
Failure to file or to report a transfer accurately may result in penalties under the Internal Revenue Code, including accuracy-related penalties and possible criminal enforcement.
Who is a U.S. transferor?
The definition is complex and may include indirect transfers. Review IRS regulations and instructions for Form 926.
What property must be reported?
Not all transfers may be reportable; rules depend on value and type. Check the form instructions for excluded items.
Do I need to pay excise tax?
Excise tax applies only to certain organizations under specific sections. Consult the excise tax section of the instructions.
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